Tax on Large Commercial Areas in Spa (2026-2031)
The municipality of Spa is introducing an annual tax on retail establishments with a net commercial area exceeding 400 m². This tax applies to operators of these businesses within the territory of Spa, for the period from January 1, 2026, to December 31, 2031.
Key points
- Tax rate: 6.17 EUR per square meter of net commercial area per year.
- Exemption: The first 400 square meters of net commercial area are exempt from tax.
- Application period: From January 1, 2026, to December 31, 2031.
- Affected businesses: Retail establishments with a net area greater than 400 m².
- Indexing: The rate will be indexed annually on January 1.